Dr. Sanjiv Agarwal

Who is Authorized Representative

Authorized representative means a person who is authorized by a person to appear on his behalf.

Section 2(15) of GST Act, 2017, provides that ‘authorized representative’ means the representative as referred to in section 116.

As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the appellate authority or the appellate tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions can appear by an authorized representative.

For this purpose, ‘authorized representative’ has been defined in the Act itself. Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorized representative after one year from retirement.

The GST law also provides for some disqualifications for an authorized representative such as dismissal from government service, conviction under some specified Acts, insolvency, misconduct, etc. Such orders of disqualification are, however, required to be passed after following the principles of natural justice.

A person is not allowed to appear by an authorized representative when he is required to appear personally for examination on oath or an affirmation (e.g. in case of summons for recording of statement under an oath).

Authorities before whom authorized representative can appear

A person can appear by an authorized representative in any proceedings under the GST law before the following authorities–

(a) GST officer,

(b) Appellate authority,

(c) Appellate Tribunal.

Authorized Representative – who can be appointed

As per section 116(2) of the GST Act, 2017, following persons can be appointed as an authorized representative i.e., a person authorized by the person to appear on his behalf:

a) his relative or regular employee; or

b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or

c) any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or

d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: However, such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or

e) any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person.

Government officers as an authorized representative

Government officers can be appointed as an authorized representative but subject to clause (d) of section 116(2) of the GST Act, 2017 i.e. a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years can be appointed as authorized representative.

Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation

Persons not qualified to act as an authorized representative

As per section 116(3) of the GST Act, 2017 following person shall not be qualified to act as an authorized representative:

(a) who has been dismissed or removed from government service; or

(b) who is convicted of an offence connected with any proceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or

(c) who is found guilty of misconduct by the prescribed authority;

(d) who has been adjudged as an insolvent,

Such disqualification to act as an authorized representative shall operate for the following period:

  • Persons dismissed or removed from government – for all times
  • Persons convicted of specified offences – for all times
  • Insolvent persons – for the period during which the insolvency continues.

As per section 116(4) of GST act, 2017, any person who has been disqualified under the provisions of the State Goods and Services Tax Act (SGST) or the Union Territory Goods and Services Tax Act (UTGST) shall be deemed to be disqualified under GST Act.

Consequences of being found guilty of any misconduct

As per Rule 116 of GST Rules, 2017 where an authorized representative (other than Advocate/CA/CS/CWA) is found, upon an inquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorized representative.

GST practitioner as an authorized representative

As per section 116(2) (e), any person who has been authorized to act as a GST practitioner on behalf of the registered person can also act as an authorized representative.

Read Other Articles from Dr. Sanjiv Agarwal

Author Bio

More Under Goods and Services Tax

8 Comments

  1. Koshti Piyushkumar Ramanlal says:

    Sir I’m a accountant
    How to add authorized representative details on gst portal can you explain plzzz sir. 380026

  2. Sandeep Mishra says:

    I am a CA as per sec 116 of gst act 2017 CAs are authorized to appear in authority …. But some of the advocates told me that on the basis of some supreme court order CAs are not allowed to appear or practice in law… because CAs are not advocates….. Kindly give me solution or any reference so that I convince him….. Thanks …

  3. Madhu says:

    A person who is authorised person with one brokerage earned 20 L in a year

    Whether he need to pay gst ?
    If he need to pay , he can take from broker who already collected get amount from client.

    He earned 20L

    He need to pay gst , income tax ?

  4. Mahesh Morey says:

    Sir, In GST is there is any specific format / form is available for the LA (Letter of Authority), like in M-VAT Form No. 709 was there. Thanks

  5. M.Madanraj says:

    Sir, I am an advocate, as per the above article, an advocate no need to take GST Practitioner registration. because, an advocate also defined as authorised representative. So, Please clarify sir.. Thank you.

  6. VISHNUPRIYA ANAND says:

    Good one , very detailed writeup on the subject. Can we have the template for drating the authorised representation letter as CAs’ .

    1. Madanraj says:

      Sir, I am an advocate. As per the above article, i understood and as per my opinion, an advocate no need to take gst practitioner registration. Because, as per the above, an advocate also defined as authorised representative. Then, why we want to take registration. Please clarify sir… Thank you….

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30